Periods of Applicability of Exemptions (Duty on Documents and Transfers Act)

LN 289 of 2023 has extended the exemptions which apply in terms of:

  • the Exemption of Duty in terms of Article 23 Order (SL 364.12)
  • the Duty on Donations of Marketable Securities and Immovable Property Used for Business (Exemption) Order (SL 364.15) and
  • the Duty on the Acquisition of the Second Immovable Property to be used as Sole Residence (Exemption) Order (SL 364.17)